When a buyer requests for an e-invoice, the process is as follows:
1) Buyer must provide their details for e-Invoice to Supplier
2) Supplier then issues and validates e-invoice with IRBM.
The supplier will receive a validated e-Invoice in PDF from IRBM via the MyInvois Portal.
3) Upon validation, the supplier shares the validated e-invoice (embedded with a QR code provided by IRBM) with the buyer.
4) Buyer may scan QR code to view e-Invoice validity
5) The buyer will be able to substantiate the transaction for tax purposes
However, if the buyer does not request an e-invoice for the transaction:
1) Supplier issues receipts/ bills/ invoices to the buyer (same as their current business practice)
2) Supplier consolidates all receipts/ bills/ invoices (monthly basis)
3) Supplier then issues and validates consolidated e-Invoice with IRBM within 7 calendar days after month-end
4) In this situation, the buyer cannot substantiate the transaction for tax purposes. Then, later, the eligibility for tax deduction may be lost.
![](https://static.wixstatic.com/media/86f27c_c30d8527e438430dab86e821b457b011~mv2.png/v1/fill/w_1198,h_673,al_c,q_90,enc_auto/86f27c_c30d8527e438430dab86e821b457b011~mv2.png)
当买方提出要电子发票时,其流程如下:
1) 买方必须向供应商提供电子发票的详细信息
2) 供应商随后开创电子发票,并经 IRBM 验证。
供应商将通过 MyInvois 门户网站,收到 IRBM 发送的 PDF 格式的验证电子发票。
3) 验证后,供应商与买方共享经验证(内嵌 IRBM 提供的二维码)的电子发票。
4) 买方可扫描二维码 (QR Code) 查看电子发票的有效性。
5) 以税务为目,买方可以核实该交易
但是,如果买方不要求为交易提供电子发票,那么供应商应该采取的措施如下:-
1) 供应商只向买方开出收据/账单/发票(就跟现在的做法一样)
2) 供应商合并所有收据/账单/发票(每月一次)
3) 供应商在月末后 7 天内,开出合并电子发票,让 IRBM 验证
4) 在这种情况下,买方无法为税务目,核实有关交易。那么日后,不排除将失去扣税的资格。
Attachments | 附件:
e-invoice Guideline version 2.1 | 电子发票指南 [ 2.1 版本] – 28.10.2023
e-invoice Specific Guideline version 1.1 | 电子发票具体指南 [ 1.1 版本] – 28.10.2023
e-Invoice Catalogue | 电子发票目录 – 12.10.2023
e-invoice Guideline version 2.0 | 电子发票指南 [ 2.0 版本] – 29.9.2023
e-invoice Specific Guideline version 1.0 | 电子发票具体指南 [ 1.0 版本] – 29.9.2023
e-Invoice Catalogue | 电子发票目录 – 29.9.2023
Other related articles that you might find interesting:-
Revised E-Invoicing Implementation Timeline: Impacts and Challenges for Businesses
e-Invoice by CCS, Chartered Accountants | 电子发票 – CCS 会计事务所
e-Invoicing Guidelines for the year 2023 are now accessible starting 21 July 2023
A comparison of the key aspects between the e-Invoice model via MyInvois and via API Portal
Transitioning to e-Invoices: Assessing the Options for Your Business [What Businesses Need to Know]
Pre-Submission: e-Invoice Submission Requirements via MyInvois Portal & API
MyInvois Made Easy: Step-by-Step e-Invoicing on the Portal
马来西亚内陆税收局 (IRBM) 2023 年电子发票指南快速略读
e-Invoice Guideline Year 2023 Inland Revenue Board of Malaysia: Interpretation of Abbreviations
(中文版)马来西亚内陆税收局 2023 年电子发票指南 | e-Invoice Guideline Year 2023 Inland Revenue Board of Malaysia
The Eight Key Steps to Issuing E-Invoices | 开电子发票的八大步骤
Format of an e-invoice | 电子发票的格式
电子发票改变您的企业 | Transform Your Business with E-Invoicing: An Insight-Sharing Session on IRBM Guidelines
Budget 2024 Speech: On e-invoicing
Sample of Malaysian e-invoicing
![](https://ccs-co.com/wp-content/uploads/image-251-1024x572.png)
![](https://ccs-co.com/wp-content/uploads/image-252-1024x580.png)
![](https://ccs-co.com/wp-content/uploads/image-253-1024x576.png)
![](https://ccs-co.com/wp-content/uploads/image-254-1024x576.png)